No Service Tax on Storage Tank Charges as Control Lies with Customer: CESTAT Chennai

Inox Air Products Private Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The appeals before the CESTAT Chennai concerned the liability to service tax on fixed facility charges (FFC) collected by the appellant for the periods April 2013 to March 2014 and April 2014 to March 2015. The Revenue had treated the provision of storage facilities at customers’ premises as a “Supply of Tangible Goods Service” under Section 65(105)(zzzzj) of the Finance Act, 1994, and accordingly issued show cause notices. These demands were confirmed by the adjudicating authority and upheld by t...